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    <title>2007 (10) TMI 281 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the respondent, holding that deemed exports should be considered within the permissible limit of DTA sales as permitted by the Development Commissioner. The decision reaffirmed the validity of the respondent&#039;s actions in line with applicable regulations, emphasizing that clearances made fell within the permissible limit set by the Development Commissioner. Additionally, the Tribunal upheld the Commissioner&#039;s decision not to impose duty on raw materials used in the manufacturing process for deemed exports, highlighting the legality of the manufacturing process and proper utilization of raw materials within the approved framework.</description>
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      <title>2007 (10) TMI 281 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=33306</link>
      <description>The Tribunal ruled in favor of the respondent, holding that deemed exports should be considered within the permissible limit of DTA sales as permitted by the Development Commissioner. The decision reaffirmed the validity of the respondent&#039;s actions in line with applicable regulations, emphasizing that clearances made fell within the permissible limit set by the Development Commissioner. Additionally, the Tribunal upheld the Commissioner&#039;s decision not to impose duty on raw materials used in the manufacturing process for deemed exports, highlighting the legality of the manufacturing process and proper utilization of raw materials within the approved framework.</description>
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